Skip to content
Back to index
V1044-18 25 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · medio propio personificado

Services under a state-owned medium own personified regime may be VAT-exempt depending on recipient and nature of task

A state-owned commercial company acting as a medium own personified entity seeks clarification on the VAT-exempt status of its operations. The DGT clarifies that exemption depends on whether services are provided under the medium own personified regime or to public administrations dependent bodies.

The question raised

Scope of the non-subjectivity provided for in Article 7.8 of Law 37/1992 regarding the operations carried out by the applicant.

The DGT's ruling

The services provided by the applicant as a personified self-employed entity are not subject to VAT pursuant to Article 7.8, letter C) of Law 37/1992. Likewise, services provided to the General State Administration or to other Administrations fully dependent on it shall not be subject to tax, provided they are not the activities excluded under letter F). However, supplies to public entities not dependent on the General State Administration, such as the Bank of Spain or the Cortes Generales, shall be subject to the tax.

Book your free first meeting